A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO evaluated the extent to which the Defense Logistics Agency (DLA) has implemented commercial inventory practice initiatives contained in a schedule submitted to Congress, focusing on: (1) DLA's progress in implementing the initiatives; and (2) opportunities to build on and expand existing efforts."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed three agencies' annual performance plans to determine whether the plans met congressional requirements, focusing on: (1) which aspects of congressional information needs were met by the agency's annual performance plan or some other source; (2) where those needs were not met, and what accounted for the discrepancies or gaps in the information provided; and (3) what options agencies could use to practically and efficiently provide the desired performance information."

A letter report issued by the General Accounting Office with an abstract that begins "The Department of Defense (DOD) provides a wide range of support to many organizations at home and abroad. GAO estimates that, in fiscal year 1999, DOD provided support in at least 7,125 instances to 345 or more entities, including international organizations; private citizens; and federal, state, local, and foreign governments. This support consumed more than two million military staff-days. GAO could not determine the total cost of DOD's support because of the limited data it received. However, it conservatively estimates the cost to be about $180 million. Providing assistance to civil authorities does not appear to harm retention. DOD data show that overall retention has remained relatively stable during the last decade. There are alternatives to the use of military personnel. DOD and some civil entities have used contractors rather than military personnel for some activities, such as construction, transportation, and medical treatment. There are limitations on the kinds of support that contractors can provide, however. For most of the 197 support instances GAO reviewed that occurred in 1997-99 for the State Department, the Drug Enforcement Administration, and the Secret Service, DOD billed and collected about …

A letter report issued by the General Accounting Office with an abstract that begins "The National Defense Stockpile is composed of strategic and critical materials that can be used in times of national emergency. The stockpile was established to minimize dependence on foreign sources of these materials. Because of changes in mobilization planning and modernization of weapon systems, stockpiling requirements for many materials have been reduced dramatically during the last two decades. The Defense Logistic Agency's Defense National Stockpile Center manages the stockpile program and is responsible for the sale of materials that exceed stockpile requirements. Concerns have arisen over whether existing cash balances and projected collections from stockpile gross sales will meet all expected stockpile transaction fund outlays for fiscal years 2000-2010. GAO found that the National Defense Stockpile transaction fund's projected long-term outlays exceed projected collections from gross sales. The projections do not include all likely outlays, so the timing and size of a gap between available funds and outlays is unclear."

A letter report issued by the General Accounting Office with an abstract that begins "Over the last decade, the Congress has made significant changes in numerous federal programs that support low-income families, including changes that have shifted program emphases from providing cash assistance to providing services that promote employment and economic independence. As a result of some of the federal policy changes, the support system is more decentralized than before. This heightens the importance of understanding policy choices and practices at the state and local levels as well as those at the federal level. To provide the Congress with information on this system, GAO agreed to address the following questions: (1) To what extent do states provide supports for lowincome families? (2) How have states structured programs to support low-income families? (3) What changes have states made to supports for low-income families in recent years? Our review focused primarily on supports for which states make many of the key decisions about eligibility, benefit amounts, and service provision. To obtain this information, GAO conducted a mail survey of the social service directors in the 50 states and the District of Columbia; conducted site visits in New York, North Carolina, Oklahoma, Washington, …

A letter report issued by the Government Accountability Office with an abstract that begins "In September 2009, the President announced a revised approach for ballistic missile defense (BMD) in Europe. The European Phased Adaptive Approach (EPAA) is designed to defend against existing and near-term ballistic missile threats and build up defenses over four phases as threats mature and new BMD technologies become available. Although the approach will include capabilities such as radars and landand sea-based BMD assets, the Department of Defense (DOD) has not yet established EPAA life-cycle costs. EPAA is DOD's first implementation of its new, regional approach to BMD. GAO was asked to evaluate DOD's plans for implementing EPAA. GAO reviewed the extent to which: (1) DOD has developed guidance and addressed management of cost and schedule for EPAA, and (2) DOD planning for EPAA is informed by operational performance data. GAO reviewed key legislation, policy and guidance, and initial plans for implementation and asset allocation."

Correspondence issued by the Government Accountability Office with an abstract that begins "The U.S. stockpile of 1,269 tons of VX nerve agent stored at the Newport Chemical Depot (Newport), Indiana, is one of nine stockpiles that the Department of Defense (DOD) must destroy in response to congressional direction initially provided in 1985. In addition, the stockpile must be destroyed to comply with the requirements of the Chemical Weapons Convention, which the United States became a party to in 1997. The stockpile at Newport is the first U.S. stockpile containing VX that will be destroyed by using neutralization--a process that mixes hot water and sodium hydroxide (a caustic chemical) with VX to change the chemical composition to a less toxic form. The resulting by-product is a liquid wastewater commonly referred to as hydrolysate that consists mostly of water but also has a caustic component and organic salts that need further treatment to meet Chemical Weapons Convention requirements and to meet federal and state environmental requirements for disposal. The Army, DOD's designated executive agent, began neutralizing Newport's VX stockpile on-site in May 2005 and, as of December 1, 2006, reports neutralizing about 34 percent of the stockpile. None of the generated hydrolysate--expected …

A letter report issued by the Government Accountability Office with an abstract that begins "The interstate commercial motor carrier industry moves thousands of truckloads of goods every day, and any disruption in one truckload's delivery schedule can have a ripple effect on others. Some waiting time at shipping and receiving facilities--commonly referred to as detention time--is to be expected in this complex environment. However, excessive detention time could impact the ability of drivers to perform within federal hours of service safety regulations, which limit duty hours and are enforced by the Federal Motor Carrier Safety Administration (FMCSA). This report discusses: (1) How regularly do truck drivers experience detention time and what factors contribute to detention time? (2) How does detention time affect the commercial freight vehicle industry? (3) What federal actions, if any, could be taken to address detention time issues? GAO analyzed federal and industry studies and interviewed a nongeneralizable sample of truck drivers, as well as other industry stakeholders and FMCSA officials."

Correspondence issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) spends billions of dollars each year to maintain key business operations intended to support the warfighter, including systems and processes related to the management of contracts, finances, the supply chain, support infrastructure, and weapon systems acquisition. We have designated a number of these areas as high risk because of their vulnerability to fraud, waste, abuse, and mismanagement and because of opportunities to achieve greater efficiencies and free up resources for higher-priority needs. In 2005, we identified DOD's approach to business transformation as a high-risk area because (1) DOD had not established clear and specific management responsibility, accountability and control over business transformation-related activities and applicable resources; and (2) DOD lacked a clear strategic and integrated plan for business transformation with specific goals, measures and accountability mechanisms to monitor progress. Because of the complexity and magnitude of the challenges facing DOD in improving business operations, we have reported the need for a chief management officer (CMO) with significant authority and experience to focus the necessary attention and sustain progress. Both DOD and Congress have taken actions to address DOD's management of business transformation efforts. …

A letter report issued by the Government Accountability Office with an abstract that begins "Many federal contractors establish offshore subsidiaries to take advantage of labor and market conditions. GAO has found that they also use offshore subsidiaries to reduce their U.S. tax burdens. In 2008, Congress passed the Heroes Earnings Assistance and Relief Tax (HEART) Act which resulted in contractor offshore subsidiaries paying certain payroll taxes for U.S. personnel working abroad. Fiscal year 2009's National Defense Authorization Act required GAO to report on the rationales, implications, and costs and benefits of defense contractors' use of offshore subsidiaries. We (1) assessed trends and purposes for contractors' offshore subsidiaries; (2) identified how contractors use subsidiaries to support defense contracts; (3) assessed DOD's oversight of contractors' use of offshore subsidiaries. To conduct our work, we reviewed data for the 29 U.S. publicly traded contractors with at least $1 billion in DOD spending in fiscal year 2008, reviewed several illustrative contracts selected based on categories of DOD services most often performed overseas, reviewed audit documents, and interviewed DOD officials about oversight."

Correspondence issued by the Government Accountability Office with an abstract that begins "According to Department of Defense (DOD) officials, the Air Force Electronic Warfare Evaluation Simulator (the Simulator), located at Air Force Plant in Fort Worth, Texas, is an important asset for helping to protect U.S. and allied pilots and aircraft against the missile threats posed by adversaries. Most missiles use one of two electronic warfare technologies in order to pursue aircraft in flight and deliver an explosive warhead with the intent to inflict maximum damage. Small shoulder-launched missiles generally use infrared seekers that search for heat sources on an aircraft, while more sophisticated air-to-air and larger surface-to-air missiles can use radio waves and infrared seekers to determine an aircraft's location in flight. DOD continually develops and tests countermeasures to protect U.S. and allied aircraft from both types of missile threats. The Air Force Electronic Warfare Evaluation Simulator at Plant 4 is one of only two Air Force facilities of its kind that test countermeasures against heat-seeking missiles, and it is the only Air Force facility that currently houses the equipment necessary to test countermeasures against more sophisticated radio frequency surface-to-air missiles. The Simulator uses an array of computer hardware …

A letter report issued by the Government Accountability Office with an abstract that begins "The unprecedented growth at 26 military installations across the country due to the implementation of several concurrent Department of Defense (DOD) initiatives is expected to stress transportation needs for surrounding communities. The Defense Access Roads program, while small when compared to other transportation funding sources, provides a means for DOD to pay a share of the cost of highway improvements due to unusual and sudden DOD-generated activities. In response to a congressional request to review the program, GAO (1) assessed the use of the program to mitigate transportation needs and (2) identified additional steps that may be necessary to address unmet transportation needs. GAO conducted extensive interviews with 26 growth installations and visited installations and state authorities in Maryland, Texas, and Virginia to discuss transportation issues."

A letter report issued by the Government Accountability Office with an abstract that begins "In 1996, the Heavily Indebted Poor Countries (HIPC) Initiative was created to provide debt relief to poor countries that had reached unsustainable levels of debt. In 2005, the Multilateral Debt Relief Initiative (MDRI) expanded upon the HIPC Initiative by eliminating additional debt owed to four international financial institutions (IFI): the International Monetary Fund (IMF), World Bank's International Development Association (IDA), African Development Fund (ADF), and Inter-American Development Bank (IaDB). These four IFIs are projected to provide $58 billion in total debt relief to 41 countries. GAO (1) analyzed the U.S. financing approach for debt relief efforts; (2) reviewed the extent to which MDRI might affect resources available to countries for poverty-reducing activities; and (3) assessed revisions to the analyses conducted by the World Bank and IMF to review and promote future debt sustainability. GAO analyzed Treasury, IFI, and country documents and data, and interviewed officials at Treasury and the four IFIs."

A letter report issued by the Government Accountability Office with an abstract that begins "Congress has created 20 federal employment-related programs that are aimed at helping people with disabilities obtain jobs. Little is known about the effectiveness and the management of some of these programs. GAO was asked to review four of these programs; the Department of Education (Education) oversees three--Projects with Industry (PWI), Supported Employment State Grants, and Randolph-Sheppard. An independent federal agency, the Committee for Purchase, oversees the fourth, Javits-Wagner-O'Day (JWOD). Specifically, GAO assessed the extent to which (1) performance goals and measures have been established for these programs and (2) the agencies responsible have established adequate oversight procedures. We reviewed program planning and performance information, interviewed agency officials, and visited each of the four programs in four states."

A letter report issued by the Government Accountability Office with an abstract that begins "Over the years, Congress has enacted a variety of laws designed to encourage federal agencies to purchase U.S. supplies and services. These laws are commonly referred to as domestic preference laws or domestic source restrictions. Perhaps the best known of these laws is the Buy American Act, a 1933 law that established a statutory preference for U.S. supplies and construction materials. At the same time, Congress has approved a number of international agreements that open certain government procurements to goods and services from countries that are parties to those agreements. In addition, the Department of Defense (DOD) has entered into reciprocal procurement memoranda of understanding (MOUs) with some of its foreign counterparts, under which DOD may procure goods and services from those countries. Congress asked us to determine the effect of international agreements on the applicability of U.S. domestic source restrictions. In response, this report (1) identifies the current international trade agreements to which the U.S. is a party that contain government procurement provisions, as well as the reciprocal defense procurement MOUs, and (2) describes how these trade agreements and MOUs affect the applicability of selected …

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the National Woman's Relief Corps, Auxiliary to the Grand Army of the Republic, Inc., for fiscal years ended August 31, 2005 and 2004. GAO found no reportable instances of noncompliance. The audit reports included the auditor's opinion that the financial statements of the corporation were presented fairly on a modified cash basis of accounting."

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the Navy Club of the United States of America for fiscal year 2005. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the Pearl Harbor Survivors Association for fiscal year ended September 30, 2005. GAO found no reportable instances of noncompliance. The audit report included the auditor's opinion that, with one exception, the financial statements of the corporation were presented fairly on a modified cash basis of accounting. The exception relates to the fact that the auditor was not present to observe the physical inventory count at September 30, 2005, and the corporation's records do not permit adequate retroactive tests of inventory balances."

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the Vietnam Veterans of America, Inc., for fiscal year 2005. GAO found no reportable instances of noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the Air Force Sergeants Association for fiscal years 2006 and 2005. GAO found no reportable instances of noncompliance. The audit reports include the auditor's opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles."

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the American Council of Learned Societies for fiscal years ended September 30, 2005, 2004, and 2003. GAO found no reportable instances of noncompliance. The audit reports included the auditor's opinions that the financial statements of the corporation were presented fairly in accordance with U.S. generally accepted accounting principles."

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the Gold Star Wives of America, Inc., for fiscal years 2006 and 2005. GAO found no reportable instances of noncompliance. The audit reports included the auditor's opinions that the financial statements of the corporation were presented fairly in accordance with U.S. generally accepted accounting principles."

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO reviewed the audit reports covering the financial statements of the Legion of Valor of the United States of America, Inc., for fiscal years 2006 and 2005. GAO found no reportable instances of noncompliance. The audit reports included the auditor's opinion that the financial statements of the corporation were presented fairly in accordance with U.S. generally accepted accounting principles."

A letter report issued by the Government Accountability Office with an abstract that begins "Joint seabasing is one of several evolving concepts for projecting and sustaining forces without relying on immediate access to nearby land bases and could be the source of billions of dollars of investment. In future security environments, the Department of Defense (DOD) expects to encounter situations of reduced or denied access to areas of operation. Even where forward operating bases are otherwise available, their use may be politically undesirable or operationally restricted. GAO was asked to address the extent to which (1) DOD has employed a comprehensive management approach to joint seabasing, (2) DOD has developed a joint experimentation campaign plan for joint seabasing, and (3) DOD and the services have identified the costs of joint seabasing options. For this review, GAO analyzed joint requirements documents, experimentation efforts, and service acquisition plans."